高校专项资金管理模式研究

随着国家不断加大对教育的预算投入,高校专项资金数额逐年增加。此项资金的有效使用有利于提高高校的教学质量和科研能力,最终有利于推动我国经济和科技的发展。但目前,高校对专项资金的管理仍相对薄弱,存在着预算执行慢、管理不严、难以确保专款专用等问题,直接影响了资金的使用效益。我们从探讨加强专项资金管理的意义出发,对专项资金的性质和专项资金管理中存在的问题进行论述,并总结出适合实际的高校专项资金管理模式,提出了提高专项资金使用效率的工作建议。     

Illegal drugs and public corruption: Crack based evidence from California

Do illegal drugs foster public corruption? To estimate the causal effect of drugs on public corruption, we adopt the synthetic control method and exploit the fact that crack cocaine markets emerged in California in 1981, before reaching any other U.S. state. Our results show that public corruption more than tripled in California in the first three years following the arrival of crack cocaine. We argue that this resulted from the particular characteristics of illegal drugs: cheap technology and rigid demand, which fosters a convergence of interests between criminals and corrupted public officials resulting in a positive causal impact of illegal drugs on corruption.     

美、英、德三国的会计准则执行机制比较及对我国的启示

我们认为有效的会计准则执行是会计目标转化为会计现实的唯一途径。有效的会计准则执行关系到会计准则本身的成败。我们在对美国、英国和德国的会计准则执行机制进行分析的基础上,提出我国的会计准则执行应减少会计选择,控制自由裁量权的使用;权衡会计准则的执行目标,考虑执行成本,充分发挥政府的监管作用;制定严厉的法律制度,提高会计准则执行中社会舆论的监督的地位等政策建议。     

旅游法制系统工程构建初探

阐释了旅游法制系统的涵义,包括旅游立法、旅游执法和旅游守法三个子系统,并以旅游法制的现状为基础分别指出了该如何从立法、执法和守法三个环节采构建旅游法制系统工程。文章还从系统论的角度出发指出旅游法制的构建作为一个系统工程,仅从立法上完善是不够的,系统效能的最大发挥必须建立在各个子系统之间结构均衡的基础上,目前旅游法制的构建,最关键的应该是完善旅游执法环节。     

TRANSACTION COSTS COMPARISON BETWEEN COOPERATIVES AND CONVENTIONAL APPLE PRODUCERS: A CASE STUDY OF NORTHWESTERN CHINA

The study promotes an analytical framework to monetary the transaction costs for the purpose of assessing the different subfields of transaction cost faced by members in cooperatives and non‐cooperatives members, and therefore investigates the role of cooperatives in reducing them using a questionnaire‐based survey in Shaanxi province in China. The quantified result of each transaction cost‐related item suggests that producers can annually save more than a thousand yuan if they participate in cooperatives. Results also highlight that the medium scale producers would be beneficial most from being a member in cooperatives compared with small‐ and large‐scale ones. By implications, supporting programs referring to improve local road condition, access to internet, and subsidize agricultural cooperatives are highly recommended for policy makers.     

依法行政与公民权利保障

行政权力行使的目的是为了维护公民的合法权益,维护公共秩序。政府行使行政权利过程中的公正执法与公民权利的保障,形成了一种良性的互动关系。     

我国车险费率厘定的实证研究——基于广义线性模型的分析

目前,我国的机动车保险业进入快速发展阶段。科学、公平的费率厘定方法,对我国车险行业健康发展具有积极意义。从索赔频率和索赔额度两个方面利用广义线性模型估计保险费率,分析了从车、从人、从地三个因素的变动对索赔频率和索赔额度的影响。     

试论宽严相济刑事政策之基本内涵及其科学定位

刑事政策作为社会政策的一种,在犯罪控制系统中起着决定性的作用。科学合理的刑事政策应当对刑事立法和司法实践的有效运行具有积极的指导意义。那么,究竟何为科学合理的刑事政策？经过考察,适用宽严相济刑事政策无疑是最佳的选择,因为宽严相济刑事政策与其他刑事政策相比,具有更为丰富的实质内涵与时代意义,也更能体现刑事政策预防和控制犯罪、维护社会和谐安定的价值目标。因此,必须深化对宽严相济刑事政策的认识。这就需要对其基本内涵予以深入、正确的理解,并在此基础上对宽严相济刑事政策予以更进一步的科学定位。     

Environmental Enforcement with Endogenous Ambient Monitoring

We consider an inspection game between n polluting firms and an environmental enforcement agency. If the cost of monitoring ambient pollution is low enough, the optimal inspection policy consists in imposing the maximal possible fine, and mixing between observing ambient pollution and not conducting any inspection at all. However, with stringent upper limits on the fine, the agency mixes between observing ambient pollution and inspecting all firms. The observation of ambient pollution is always followed by sequentially rational firm inspections. Comparisons with Franckx (2002a, Journal of Environmental Economics and Management 43, 71–92, 2002b, Topics in Economic Analysis Policy 2(1), Article 1) show that commitment power has a very strong impact on the value of prior information.     

Individual Transferable Quota Markets under Illegal Fishing

The use of individual transferable quotas in fisheries has been considered an opportunity to achieve a given total allowable catch with a maximum social benefit. One of the assumptions used in obtaining that result is that the system is in perfect compliance. The presence of violations and the need for enforcement of tradable property rights systems in fisheries has not received much attention in the literature. The incidents of non-compliance, however, may affect the performance of transferable property rights-based fisheries in unexplored ways. In this paper, we adapt previous literature on enforcing emissions trading programs to analyze a positive model of fisherman behavior that operates under a perfectly competitive individual transferable quota system, while recognizing the opportunities for violations of quota holdings, given incomplete enforcement. Considering a poorly enforced, individual transferable quota system we are able to obtain a number of implications for the current and future equilibrium of the quota market, the time paths of the fishery, and the proper design of a policy rule on total allowable catch (TAC).